Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
HC set aside the assessment order due to procedural deficiencies in notice service. Despite portal upload, the court found insufficient efforts to ensure effective communication with the petitioner. The HC emphasized that merely uploading notices on the GST portal does not constitute proper service, especially when alternative notification methods under Section 169 were available. The court highlighted the need for officers to apply due diligence in serving notices to prevent ex parte orders that could lead to unnecessary litigation. The matter was remanded for fresh consideration, with the petitioner willing to pay 25% of the disputed tax, thus ensuring principles of natural justice were upheld.
HC set aside the assessment order due to procedural deficiencies in notice service. Despite portal upload, the court found insufficient efforts to ensure effective communication with the petitioner. The HC emphasized that merely uploading notices on the GST portal does not constitute proper service, especially when alternative notification methods under Section 169 were available. The court highlighted the need for officers to apply due diligence in serving notices to prevent ex parte orders that could lead to unnecessary litigation. The matter was remanded for fresh consideration, with the petitioner willing to pay 25% of the disputed tax, thus ensuring principles of natural justice were upheld.
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